Its a management accounting 2 question. Thank you

BP21203 Question 2 (a) DYG Bhd,a manufacturing company has the following budgeted costs for one month which are based on a normal capacity level of 40,000 hours. A departmental overhead absorption rate of RM4.40 per hour has been calculated as follows: Variable per hour RM) 30,000 6,000 6,000 Shift premium National Ins 0.10 and pension costs 0.22 0.25 0.18 0.20 2 Lighting and heating Rates 4,000 9,000 Repairs and maintenance Materials and handling Depreciation of machinery Product administration 8,000 0.15 0.30 10,000 15,000 12,000 Lighting and heating Rates 9,000 8,000 10,000 15,000 12,000 Repairs and main 0.15 0.30 ation of machinery Overhead rate per hour: Variable Fixed Total 1.40 3.00 During the month of April, DYG Bhd. actually worked 36,000 hours producing 36,000 standard hours of production and incurred the following overhead costs RM Management and supervision Shift premium 30,000 4,000 National insurance and pension costs15,000 Inspection 12,700 Lighting and heating Rates 4,200 9,000 30,000 4.000 15,000 28,000 12,700 7800 4200 9,000 15,100 21,400 15,000 11,500 1,600 175, 300 Shift premium and costs rs and heating 2 Rates and maintenance handling Depreciation of Idle time prepare a statement showing for April the flexible budget for the month, the actual costs and the variance for each overhead item or more with possible reasons for the variances reported Comment on each variance of RM1,000 (12 marks) 10/14